Darma, Sapta Setia and Ismail, Tubagus and ZULFIKAR, Rudi and Lestari, Tri (2022) Tax Avoidance Towards Tax Ratio After Tax Amnesty Program. Icostelem.

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Abstract

Purpose - This paper aims to examine whether the influence of tax avoidance on tax ratio after implementing Tax Amnesty of listed companies in Banten province Design/methodology/approach - This study is based on a sample of firms in the province of Banten for the period 2014–2017 which consists of the annual financial reports of 15 Indonesian listed companies (N=60). And also uses multivariate regression to statistically analyses the data. Findings - The results show that changes in the Tax Ratio of the Banten province that caused by the implementation of Tax Amnesty correlated with Tax Avoidance carried out by listed companies located in the region Originality/value - It is the first paper to explore the impact of tax avoidance on tax ratio after implementing Tax Amnesty in Banten province, Indonesia. Also, this study uses a two-area regression methodology both nationally and regionally to see a comparison of the Indonesia and Banten Province tax ratios. Keywords Tax Avoidance, Tax Amnesty, Banten Province, Tax Ratio

Item Type:	Article
Contributors:	Contribution Contributors NIP/NIM Author Zulfikar, Rudi UNSPECIFIED
Uncontrolled Keywords:	Tax Avoidance, Tax Amnesty, Banten Province, Tax Ratio
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	08-Pascasarjana > 7783-ILMU AKUNTANSI PROGRAM DOKTOR (S3)
Depositing User:	Perpustakaan Pusat
Date Deposited:	20 Dec 2022 09:18
Last Modified:	20 Dec 2022 10:05
URI:	http://eprints.untirta.ac.id/id/eprint/18670

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